"Faced with such a complex and exciting agenda, increasingly accounting research is being seen as too cautious and conservative, too rigid and traditional, and insufficiently attuned to grapple with the new and to embrace novel insights and bodies of knowledge. Rather than being excited about the emerging gaps in our knowledge, it is as if the academic accounting community prefers to focus on the leads that arise from within the existing research traditions. The dynamic for change and transformation that emerged in the early Chicago days is seemingly no longer with us." (italics added for emphasis)